“People are lined up out the door and across the lobby. It started at 8:30 Tuesday morning,” said Barney Wright, Warren County treasurer. “We’ve been here late all week taking care of processing payments ... A lot of people are concerned about paying their taxes early. People are worried about losing their deductions.”

Under President Donald Trump’s tax plan, which goes into effect next year, state and municipal tax deductions will be capped at $10,000. People may benefit by prepaying their real estate taxes this year and include that as deductions for tax filings due in April 2018.

“In general, whether a taxpayer is allowed a deduction for the prepayment of state or local real property taxes in 2017 depends on whether the taxpayer makes the payment in 2017 and the real property taxes are assessed prior to 2018,” the IRS advisory states. “A prepayment of anticipated real property taxes that have not been assessed prior to 2018 are not deductible in 2017.”